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[null,"Balance Sheet Preparation Template With Supporting Schedules (Cash Based Tax Payer)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"---------"]
["Marcos Available in this Template Include:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule A -- Cash, Checking, Savings, CD's    (Farm Only)"]
["Macro Names:",null,null,"Macro Description",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule B -- Prepaid Expenses and Supplies"]
["   Print Schedules",null,null,"Print Schedules Only",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule C -- Invested in Growing Crops"]
["   Print BalSheet",null,null,"Print the Balance Sheet ",null,null,null,"For More Information, Contact",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule D -- Receivables  Accounts, Notes, Gov. Payments (Current)"]
["   Print DefTaxes",null,null,"Prints the Deferred Tax Worksheet",null,null,null,"Roger Betz","betz@msu.edu",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule E -- PIK Certificates"]
[null,null,null,null,null,null,null,"Senior District Extension Farm Management Educator",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule F -- Securities Readily Marketable"]
[null,null,null,null,null,null,null,"Michigan State University",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule G -- Crops Held For Sale or Feed (Raised & Purchased) - Free Stocks"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule H -- CCC and Other Government Stored Grain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule I  -- Livestock Held for Sale    (Raised and Purchased)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule J -- Breeding Livestock  (Raised and Purchased)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule K -- Machinery, Trucks, Pickups, Autos and Livestock Equipment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule L -- Real Estate"]
["Enter Name of Farm or Owner(s)",null,null,null,"Michigan Farmer",null,null,"This Shading Means User Entry Cell used for calculations",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule M -- Securities Not Readily Marketable"]
["Enter the Balance Sheet Date",null,null,null,"2017-12-31",null,"XXXXXXXX","This Shading Means User Entry Cell used for descriptions only",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule N -- Non-Farm Assets"]
[null,null,null,null,null,null,null,"This Shading Means Calculated Cell  (do not change)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule O -- Farm Accounts Payable"]
[null,null,null,null,null,null,"This Shading Means No Entry Here",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule P -- Liens and Judgments Owed"]
[null,null,null,null,null,null,null,null,"Current",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule Q -- Notes Payable "]
["Schedule A -- Cash, Checking, Savings, CD's    (Farm Only)",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"},"Balance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule R -- Intermediate Loans"]
["Check Book Balance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule S -- Long Term Loans"]
["Undeposited Checks",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule T -- Taxes - (Real Estate, Income, Property,  S.S.)"]
["Cash on Hand"]
["Savings Accounts and CD's"]
["Money Market"]
["Other"]
[null,null,"Total Cash, Checking, Savings, CD's Available",null,null,null,null,null,{"$f":"SUM(I21:I26)","v":0}]
[]
["Schedule B -- Prepaid Expenses and Supplies",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[null,null,null,null,"Quantity","",null,"Fair",""]
[null,null,null,null,"Bu./Ton","Cost","Book","Market","Market"]
["Description of Item",null,null,null,"Cwt/Gal","Per Unit","Value","Value/Unit","Value"]
["Diesel",null,null,null,null,null,{"$f":"E33*F33","v":0},null,{"$f":"E33*H33","v":0}]
["Gas",null,null,null,null,null,0,null,0]
["Oil and Lub",null,null,null,null,null,0,null,0]
["Fertilizer",null,null,null,null,null,0,null,0]
["Seed",null,null,null,null,null,0,null,0]
["Chemicals",null,null,null,null,null,0,null,0]
["Premix",null,null,null,null,null,0,null,0]
["Purchased Feed ",null,null,null,null,null,0,null,0]
["Vet supplies",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["Total Cost of Prepaid Expenses and Supplies",null,null,null,null,null,{"$f":"SUM(G33:G43)","v":0}]
["Total Fair Market Value Prepaid Expenses and Supplies",null,null,null,null,null,null,null,{"$f":"SUM(I33:I43)","v":0}]
[]
["Schedule C -- Invested in Growing Crops",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[null,null,null,null,null,"Quant."]
[null,null,null,null,null,"Of","Price","Number","Total"]
["Crop",null,null,null,"Material","Material","Per Unit","Acres","Invested"]
["W. Wheat",null,null,null,"seed",1,45,null,{"$f":"F51*G51*H51","v":0}]
["W. Wheat",null,null,null,"fert",1,75,null,0]
["W. Wheat",null,null,null,"Discing",1,9,null,0]
["W. Wheat",null,null,null,"Planting",1,16,null,0]
["Alfalfa",null,null,null,"New Seed",1,250,null,0]
["Alfalfa",null,null,null,"2yr Old",1,200,null,0]
["Alfalfa",null,null,null,"3ry old",1,150,null,0]
["Alfalfa",null,null,null,"4 yr old",1,100,null,0]
["Alfalfa",null,null,null,"Mature",1,50,null,0]
["X",null,null,null,"X",null,null,null,0]
["X",null,null,null,"X",null,null,null,0]
["X",null,null,null,"X",null,null,null,0]
[null,null,null,"Total Invested in Growing Crops",null,null,null,null,{"$f":"SUM(I51:I62)","v":0}]
[]
["Schedule D -- Receivables  Accounts, Notes, Gov. Payments (Current)",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
["Accounts Receivable",null,null,null,"Quantity","Unit","Price per",null,"Amount"]
["Receivable From",null,"Description",null,null,null,"Unit",null,"Due"]
["Dec 1/2 milk check",null,"Rec Jan 17",null,null,"CWT",15.25,null,{"$f":"E68*G68","v":0}]
["X",null,"X",null,null,null,null,null,{"$f":"G69+H69","v":0}]
["X",null,"X",null,null,null,null,null,0]
["X",null,"X",null,null,null,null,null,0]
["X",null,"X",null,null,null,null,null,0]
["X",null,"X",null,null,null,null,null,0]
["X",null,"X",null,null,null,null,null,0]
["X",null,"X",null,null,null,null,null,0]
[null,null,"Total Accounts Receivable",null,null,null,null,null,{"$f":"SUM(I68:I75)","v":0}]
["Notes Receivable",null,null,null,"Date","Interest","Amount","Accrued","Prin. &"]
["Receivable From",null,"Description",null,"Due","Rate","Receivable","Interest","Int. Due"]
["Loan to Bob",null,"X",null,null,null,null,null,{"$f":"G79+H79","v":0}]
["X",null,"X",null,null,null,null,null,{"$f":"G80+H80","v":0}]
["X",null,"X",null,null,null,null,null,0]
["X",null,"X",null,null,null,null,null,0]
["X",null,"X",null,null,null,null,null,0]
["X",null,"X",null,null,null,null,null,0]
["X",null,"X",null,null,null,null,null,0]
["X",null,"X",null,null,null,null,null,0]
[null,null,"Total Notes Receivable",null,null,null,{"$f":"SUM(G79:G86)","v":0},{"$f":"SUM(H79:H86)","v":0},{"$f":"SUM(I79:I86)","v":0}]
["Government Payments Receivable",null,null,null,null,null,null,"Total","Balance Due"]
["Receivable From",null,"Description",null,null,null,null,"Payment","12 months"]
["X",null,"X"]
["X",null,"X"]
["X",null,"X"]
["X",null,"X"]
["X",null,"X"]
["X",null,"X"]
["X",null,"X"]
["X",null,"X"]
[null,null,"Total Government Payments",null,null,null,null,{"$f":"SUM(H90:H97)","v":0}]
[null,null,"Total Government Payments Receivable",null,null,null,null,null,{"$f":"SUM(I90:I97)","v":0}]
[]
["Schedule F -- Securities Readily Marketable",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[]
[null,null,null,"Number","Original","Market",null,"Fair","Percent"]
[null,null,null,"of","Cost","Price","Book ","Market","To"]
["Description",null,null,"Shares","Per Unit","Per Unit","Value","Value","Non-Farm"]
["X",null,null,null,null,null,{"$f":"D106*E106","v":0},{"$f":"D106*F106","v":0},1]
["X",null,null,null,null,null,0,0,1]
["X",null,null,null,null,null,0,0,1]
["X",null,null,null,null,null,0,0,1]
["X",null,null,null,null,null,0,0,1]
["X",null,null,null,null,null,0,0,1]
["X",null,null,null,null,null,0,0,1]
["X",null,null,null,null,null,0,0,1]
["Cost Basis of Marketable Securities",null,null,null,null,null,{"$f":"SUM(G106:G113)","v":0}]
["Market Value of Readily Marketable Securities",null,null,null,null,null,null,{"$f":"SUM(H106:H113)","v":0}]
["Value of Farm Portion (Cost & Market)",null,null,null,null,null,{"$f":"(1-I106)*G106+(1-I107)*G107+(1-I108)*G108+(1-I109)*G109+(1-I110)*G110+(1-I111)*G111+(1-I112)*G112+(1-I113)*G113","v":0},{"$f":"H106*(1-I106)+H107*(1-I107)+H108*(1-I108)+H109*(1-I109)+H110*(1-I110)+H111*(1-I111)+H112*(1-I112)+H113*(1-I113)","v":0}]
["Value of Non-Farm Portion (Cost & Market)",null,null,null,null,null,{"$f":"I106*G106+I107*G107+I108*G108+I109*G109+I110*G110+I111*G111+I112*G112+I113*G113","v":0},{"$f":"H106*I106+H107*I107+H108*I108+H109*I109+H110*I110+H111*I111+H112*I112+H113*I113","v":0}]
[]
["Schedule G -- Crops Held For Sale or Feed (Raised & Purchased) - Free Stocks",null,null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
["Raised ",null,null,null,"Quant.","Required","","Market","Fair"]
["For Sale or Feed",null,null,null,"Bu.-Tons","For","Available","Price","Market"]
["Description",null,null,null,"Cwt.","Feed","To Sell","Per Unit","Value"]
["Corn Grain",null,null,null,null,null,{"$f":"E123-F123","v":0},null,{"$f":"E123*H123","v":0}]
["Corn Silage",null,null,null,null,null,{"$f":"E124-F124","v":0},null,{"$f":"E124*H124","v":0}]
["Haylage",null,null,null,null,null,0,null,0]
["Straw",null,null,null,null,null,0,null,0]
["Corn HMSC",null,null,null,null,null,0,null,0]
["Soybeans",null,null,null,null,null,0,null,0]
["Wheat",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
[null,"Total FMV Raised Crops and Feed",null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"},{"$f":"SUM(I123:I136)","v":0}]
["Purchased ",null,null,"Quant.","Purch.",null,null,null,"Fair"]
["For Sale or Feed",null,null,"Bu/T","Price Per","Total","Available","Market","Market"]
["Description",null,null,"Cwt","Unit","Cost","To Sell","Price/Unit","Value"]
["X",null,null,null,null,{"$f":"D141*E141","v":0},null,null,{"$f":"D141*H141","v":0}]
["X",null,null,null,null,0,null,null,0]
["X",null,null,null,null,0,null,null,0]
["X",null,null,null,null,0,null,null,0]
["X",null,null,null,null,0,null,null,0]
["X",null,null,null,null,0,null,null,0]
["X",null,null,null,null,0,null,null,0]
["X",null,null,null,null,0,null,null,0]
["X",null,null,null,null,0,null,null,0]
["Cost Value of Purchased Crops",null,null,null,null,{"$f":"SUM(F141:F149)","v":0}]
["Market Value of Purchased Crops",null,null,null,null,null,null,null,{"$f":"SUM(I141:I149)","v":0}]
[]
["Schedule H -- CCC and Other Government Stored Grain",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[null,null,null,null,"Units",null,"Total","Total","Total"]
["Grain",null,"Year","Loan","Sealed","Market","Dollars","Loan","Market"]
["Description",null,"Sealed","Rate","T/C/BU","Price","Equity","Amount","Value"]
["X",null,null,null,null,null,{"$f":"(F157-D157)*E157","v":0},{"$f":"D157*E157","v":0},0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
[null,"Total Dollars of Equity in Government Grain",null,null,null,null,{"$f":"SUM(G157:G168)","v":0}]
[null,"Total Loan Amount Against Crops",null,null,null,null,null,{"$f":"SUM(H157:H168)","v":0}]
[null,"Total Market Value of Grain Under Loan",null,null,null,null,null,null,{"$f":"SUM(I157:I168)","v":0}]
[]
["Schedule I -- Livestock Held for Sale    (Raised and Purchased)",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
["Raised Livestock",null,null,null,null,"","Average","Market","Total"]
["for Sale",null,null,null,null,"Number","Weight","Price Per","Market"]
["Description",null,null,null,null,"Animals","in Pounds","Pound","Value"]
["Bull Calves",null,null,null,null,null,null,null,{"$f":"F177*G177*H177","v":0}]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
[null,null,"Total Fair Market Value of Raised Livestock",null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"},{"$f":"SUM(I177:I189)","v":0}]
["Purchased Livestock",null,null,null,"Current","Average","Market","Total","Total"]
["for Resale",null,null,null,"Number","Weight","Price Per","Purchase","Market"]
["Description",null,null,null,"Animals","in Pounds","Pound","Cost","Value"]
["X",null,null,null,null,null,null,null,{"$f":"E194*F194*G194","v":0}]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
[null,null,"Cost Value of Purchased Livestock for Sale",null,null,null,null,{"$f":"SUM(H194:H205)","v":0}]
[null,null,"Fair Market Value of Purchased Livestock for Sale",null,null,null,null,null,{"$f":"SUM(I194:I205)","v":0}]
[]
["Schedule J -- Breeding Livestock  (Raised and Purchased)",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
["Raised",null,null,null,null,"","Weight","Market","Total"]
["Breeding Lvstk",null,null,null,null,"Number of","Per","Value Per","Market"]
["Description",null,null,null,null,"Animals","Animal","Animal","Value"]
["Dry Cows",null,null,null,null,null,null,null,{"$f":"F213*H213","v":0}]
["Milking Cows",".",".",".",".",null,null,null,0]
[null,".",".",".",".",null,null,null,0]
["0 to 3 month Calves",null,null,null,null,null,null,null,0]
["3 to 6 month calves",null,null,null,null,null,null,null,0]
["6 to 9 month calves",null,null,null,null,null,null,null,0]
["9 to 12 month calves",null,null,null,null,null,null,null,0]
["12 to 16 month heifers",null,null,null,null,null,null,null,0]
["16 to 20 Bred Heifers",null,null,null,null,null,null,null,0]
["20 to 24 month Sprining heifers",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
[null,"Total Fair Market Value of Raised Breeding Stock",null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"},{"$f":"SUM(I213:I225)","v":0}]
["Purchased",null,"","Average","Cost",null,"Total","Market","Total"]
["Breeding Lvstk",null,"Number","Weight/","Per","Accum.","Original","Value Per","Market"]
["Description",null,"Animals","Animal","Animal","Dep.","Cost","Animal","Value"]
["X",null,null,null,null,null,{"$f":"C230*E230","v":0},null,{"$f":"C230*H230","v":0}]
["Cows",".",null,null,null,null,0,null,0]
["Bulls",".",null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["Total Cost or Book Value of Purchased Breeding Stock",null,null,null,null,{"$f":"SUM(F230:F242)","v":0},{"$f":"SUM(G230:G242)","v":0}]
["Total Market Value of Purchased Breeding Livestock",null,null,null,null,null,null,null,{"$f":"SUM(I230:I242)","v":0}]
[]
["Schedule K -- Machinery, Trucks, Pickups, Autos and Livestock Equipment",null,null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[]
["","Year","","","Cost","","","","Estimated"]
["Powered","Make","Date","Percent","or","Annual","Accum.","Book","Market"]
["Equipment","Model","Acquired","Owned","Basis","Deprec.","Deprec.","Value","Value"]
["Combine",null,null,1,null,null,null,{"$f":"E251-G251","v":0}]
["Tractor",null,null,1,null,null,null,0]
["X",null,null,1,null,null,null,0]
["X",null,null,1,null,null,null,0]
["X",null,null,1,null,null,null,0]
["X",null,null,1,null,null,null,0]
["X",null,null,1,null,null,null,0]
["X",null,null,1,null,null,null,0]
["X",null,null,1,null,null,null,0]
["X",null,null,1,null,null,null,0]
[null,null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[null,"Year","","","Cost","","","","Estimated"]
[null,"Make","Date","Percent","or","Annual","Accum.","Book","Market"]
["Implements","Model","Acquired","Owned","Basis","Deprec.","Deprec.","Value","Value"]
["Tool Bar","X",null,1,null,null,null,{"$f":"E265-G265","v":0}]
["Harrow 40'","X",null,1,null,null,null,0]
["Chisel","X",null,1,null,null,null,0]
["Drill 35'","X",null,1,null,null,null,0]
["Baler","X",null,1,null,null,null,0]
["Sprayer","X",null,1,null,null,null,0]
["Planter","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[null,"Year","","","Cost","","","","Estimated"]
["Pickups &","Make","Date","Percent","or","Annual","Accum.","Book","Market"]
["Trucks","Model","Acquired","Owned","Basis","Deprec.","Deprec.","Value","Value"]
["Chevy 3/4 T","X",null,1,null,null,null,{"$f":"E283-G283","v":0}]
["Ford 3500","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X","X","",1,null,null,null,0]
["X","X","",1,null,null,null,0]
["X","X","",1,null,null,null,0]
["X","X","",1,null,null,null,0]
[null,null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[null,"Year","","","Cost","","","","Estimated"]
["Livestock","Make","Date","Percent","or","Annual","Accum.","Book","Market"]
["Equipment","Model","Acquired","Owned","Basis","Deprec.","Deprec.","Value","Value"]
["Scales","X",null,1,null,null,null,{"$f":"E296-G296","v":0}]
["Red Gates","X","",1,null,null,null,0]
["X","X","",1,null,null,null,0]
["X","X","",1,null,null,null,0]
["X","X","",1,null,null,null,0]
["X","X","",1,null,null,null,0]
["X","X","",1,null,null,null,0]
[null,"Total Cost or Basis",null,null,{"$f":"SUM(E251:E260)+SUM(E265:E278)+SUM(E283:E291)+SUM(E296:E302)","v":0}]
[null,"Total Annual Depreciation",null,null,null,{"$f":"SUM(F251:F260)+SUM(F265:F278)+SUM(F283:F291)+SUM(F296:F302)","v":0}]
[null,"Total Accumulated Depreciation To Date",null,null,null,null,{"$f":"SUM(G251:G260)+SUM(G265:G278)+SUM(G283:G291)+SUM(G296:G302)","v":0}]
[null,"Total Book Value of Machinery and Equipment",null,null,null,null,null,{"$f":"SUM(H251:H260)+SUM(H265:H278)+SUM(H283:H291)+SUM(H296:H302)","v":0}]
[null,"Total Estimated Market Value of Machinery and Equipment",null,null,null,null,null,null,{"$f":"SUM(I251:I302)","v":0}]
[]
["Schedule L -- Real Estate",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
["Owned","","","","","","","","Estimated"]
["Description.","Percent","Date","","Cost or","Annual","Accum.","Book","Market"]
["Bare Land","Owned","Acquire.","Acres","Basis","Dep.","Dep.","Value","Value"]
[null,1]
["Home Farm",1,null,null,null,null,null,{"$f":"E314-G314","v":0}]
["Smith Farm",1,null,null,null,null,null,{"$f":"E315-G315","v":0}]
["Jones Farm",1,null,null,null,null,null,0]
["Grandma's",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
[null,null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[null,"Percent","Date","","Cost or","Annual","Accum.","Book","Market"]
["Buildings","Owned","acquired.","Acres","Basis","Dep.","Dep.","Value","Value"]
["Shop 30x50",1,null,null,null,null,null,{"$f":"E327-G327","v":0}]
["50x100 shop",1,null,null,null,null,null,0]
["grain str",1,null,null,null,null,null,0]
["garage",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
[null,null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[null,"Percent","Date","","Cost or","Annual","Accum.","Book","Market"]
["Improvements","Owned","acquired.","Acres","Basis","Dep.","Dep.","Value","Value"]
["Tile",1,null,null,null,null,null,{"$f":"E340-G340","v":0}]
["Irrigation",1,null,null,null,null,null,0]
["Fence",1,null,null,null,null,null,0]
["Trees",1,null,null,null,null,null,0]
["Apple ",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["Houses"]
["Dad's",1,null,null,null,null,null,{"$f":"E349-G349","v":0}]
["X",1,null,null,null,null,null,{"$f":"E350-G350","v":0}]
["X",1,null,null,null,null,null,{"$f":"E351-G351","v":0}]
[null,"Total Acres",null,{"$f":"SUM(D313:D351)","v":0}]
[null,"Total Cost or Basis",null,null,{"$f":"SUM(E313:E352)","v":0}]
[null,"Total Annual Depreciation",null,null,null,{"$f":"SUM(F313:F352)","v":0}]
[null,"Total Accumulated Depreciation on R. E.",null,null,null,null,{"$f":"SUM(G313:G352)","v":0}]
[null,"Total Book Value of Real Estate",null,null,null,null,null,{"$f":"SUM(H313:H323)+SUM(H327:H336)+SUM(H340:H351)","v":0}]
[null,"Total Estimated Market Value of Real Estate",null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"},{"$f":"SUM(I313:I352)","v":0}]
["Leased and Rented",null,null,null,null,null,null,"Current","Accrued (not paid)"]
["Land",null,null,"Type",null,null,"Annual","Portion","Rent and"]
[null,null,null,"of","Date",null,"Cash","Rent/Lease","Lease"]
["Description / Landlord",null,null,"Lease","Expires","Acres","Rent","Due","Payments"]
["Jones Place",null,null,"cash","2017-12-31",120,15000,null,{"$f":"H362","v":0}]
["X",null,null,"X",null,null,null,null,0]
["X",null,null,"X",null,null,null,null,0]
["X",null,null,"X",null,null,null,null,0]
["X",null,null,"X",null,null,null,null,0]
["X",null,null,"X",null,null,null,null,0]
["X",null,null,"X",null,null,null,null,0]
["X",null,null,"X",null,null,null,null,0]
["X",null,null,"X",null,null,null,null,0]
[null,"Total Acres Rented",null,null,null,{"$f":"SUM(F362:F370)","v":120}]
[null,"Total Annual Cash Rents and Leases",null,null,null,null,{"$f":"SUM(G362:G370)","v":15000}]
[null,"Current Accrued Rent and Lease Payments",null,null,null,null,null,null,{"$f":"SUM(I362:I370)","v":0}]
[]
["Schedule M -- Securities Not Readily Marketable",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[]
[null,null,null,"Number","Original","Market","  Total ","Fair","Percent"]
[null,null,null,"of","Cost/","Price","Original","Market","To"]
["Description",null,null,"Shares","Unit","Per Unit","  Cost  ","Value","Non-Farm"]
["MMPA",null,null,1,null,null,{"$f":"D380*E380","v":0},{"$f":"D380*F380","v":0},0]
["Farm Bureau",null,null,1,null,null,{"$f":"D381*E381","v":0},0,0]
["FCS Stock",null,null,1,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["Cost Basis of Non-Marketable Securities",null,null,null,null,null,{"$f":"SUM(G380:G387)","v":0}]
["Market Value of Non-Marketable Securities",null,null,null,null,null,null,{"$f":"SUM(H380:H387)","v":0}]
["Value of Farm Portion (Cost & Market)",null,null,null,null,null,{"$f":"(1-I380)*G380+(1-I381)*G381+(1-I382)*G382+(1-I383)*G383+(1-I384)*G384+(1-I385)*G385+(1-I386)*G386+(1-I387)*G387","v":0},{"$f":"H380*(1-I380)+H381*(1-I381)+H382*(1-I382)+H383*(1-I383)+H384*(1-I384)+H385*(1-I385)+H386*(1-I386)+H387*(1-I387)","v":0}]
["Value of Non-Farm Portion (Cost & Market)",null,null,null,null,null,{"$f":"I380*G380+I381*G381+I382*G382+I383*G383+I384*G384+I385*G385+I386*G386+I387*G387","v":0},{"$f":"H380*I380+H381*I381+H382*I382+H383*I383+H384*I384+H385*I385+H386*I386+H387*I387","v":0}]
[]
["Schedule N -- Non-Farm Assets",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[null,null,null,null,null,null,null,"Cost or ","Fair"]
[null,null,null,null,null,null,null,"Book","Market"]
["Asset Description",null,null,null,null,null,null,"Value","Value"]
["Personal Vehicle"]
["House Hold Goods",null,null,".",".",".","."]
["CD's",null,null,".",".",".","."]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["Total Cost & Market Value of Non-Farm Assets",null,null,null,null,null,null,{"$f":"SUM(H397:H407)","v":0},{"$f":"SUM(I397:I407)","v":0}]
["Insurance"]
["Insurance",null,"","","Type of","","Yearly","Face","Cash"]
["Company",null,"Beneficiary",null,"Policy","","Premium","Value","Value"]
["Risky Business",null,"wife",null,"Universal Life"]
["Bet your life",null,"kids",null,"Term Policy"]
["X",null,"X",null,"X"]
["X",null,"X",null,"X"]
["X",null,"X",null,"X"]
["X",null,"X",null,"X"]
["X",null,"X",null,"X"]
["X",null,"X",null,"X"]
[null,null,null,null,"Total Cash Value of Life Insurance",null,null,null,{"$f":"SUM(I412:I419)","v":0}]
["Liabilites"]
["Schedule O -- Farm Unpaid Bills",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[null,null,null,null,null,"",null,"Due","Current"]
[null,null,null,"Purpose of",null,"Current","Due in","Beyond","Accrued"]
["Payable To",null,null,"Account",null,"Amount","12 Mo.","12 Mo.","Interest"]
["Comsumers Energy",null,null,"Elec",null,null,null,{"$f":"F426-G426","v":0}]
["Farm Bureau Coop",null,null,"Fert",null,null,null,{"$f":"F427-G427","v":0}]
["Purina",null,null,"Feed",null,null,null,0]
["Andersons",null,null,"Sprayw",null,null,null,0]
["Pioneer Finance",null,null,"Seed",null,null,null,0]
["NAU",null,null,"Crop Insurance",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,{"$f":"F433-G433","v":0}]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
[null,null,"Total Current Balance",null,null,{"$f":"SUM(F426:F445)","v":0}]
[null,null,"Due Within 12 Months",null,null,null,{"$f":"SUM(G426:G445)","v":0}]
[null,null,"Total Due Beyond 12 Months",null,null,null,null,{"$f":"SUM(H426:H445)","v":0}]
[null,null,"Total Current Accrued Interest Due ",null,null,null,null,null,{"$f":"SUM(I426:I445)","v":0}]
[]
["Schedule P -- Liens and Judgments Owed",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[]
[null,null,null,null,null,null,null,"Principle","Accrued"]
["Description",null,null,null,null,null,null,"Amount","Interest"]
["X"]
["X",".",".",".",".",".","."]
["X",".",".",".",".",".","."]
["X",".",".",".",".",".","."]
[null,null,"Total Principle on Liens and Judgments",null,null,null,null,{"$f":"SUM(H455:H458)","v":0}]
[null,null,"Total Accrued Interest on Liens and Judgments",null,null,null,null,null,{"$f":"SUM(I455:I458)","v":0}]
[]
["Schedule Q -- Operating Liabilities (Operating Notes/Loans)",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[null,null,null,null,null,"","Principle","Due",""]
[null,null,null,null,null,"Current","Due in","Beyond","Accrued"]
["Owed To",null,"Purpose",null,null,"Balance","12 Mo.","12 Mo.","Interest"]
["Operating carryover",null," Drought",null,null,null,null,{"$f":"F466-G466","v":0}]
["Greenstone FCS","."," Inputs",null,null,null,null,{"$f":"F467-G467","v":0}]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
[null,"Total Current Balance on Notes",null,null,null,{"$f":"SUM(F466:F478)","v":0}]
[null,"Total Principle Due in 12 Months",null,null,null,null,{"$f":"SUM(G466:G478)","v":0}]
[null,"Total Principle Due Beyond 12 Months on Notes",null,null,null,null,null,{"$f":"SUM(H466:H478)","v":0}]
[null,"Total Accrued Interest Due Within 12 Months",null,null,null,null,null,null,{"$f":"SUM(I466:I478)","v":0}]
[]
["Schedule R -- Intermediate Loans",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[null,null,null,null,null,"","Princ.","Due",""]
[null,null,"Description. or",null,null,"Current","Due in","Beyond","Accrued"]
["Owed To",null,"Purpose",null,null,"Balance","12 Mo.","12 Mo.","Interest"]
["JD Credit",null,"120 Hp Tractor",null,null,null,null,{"$f":"F488-G488","v":0}]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
[null,"Total Current Balance (Inter.)",null,null,null,{"$f":"SUM(F488:F502)","v":0}]
[null,"Total Principle Balance Due in 12 Mo.",null,null,null,null,{"$f":"SUM(G488:G502)","v":0}]
[null,"Total Principle Balance Due Beyond 12 Mo.",null,null,null,null,null,{"$f":"SUM(H488:H502)","v":0}]
[null,"Total Accrued Interest on Intermediate Loans Due in 12 Months",null,null,null,null,null,null,{"$f":"SUM(I488:I502)","v":0}]
[]
["Schedule S -- Long Term Loans",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[null,null,null,null,null,"","Princ.","Due",""]
[null,null,"Description. or",null,null,"Current","Due in","Beyond","Accrued"]
["Owed To",null,"Purpose",null,null,"Balance","12 Mo.","12 Mo.","Interest"]
["Greenstone FCS",null,"Home Farm",null,null,null,null,{"$f":"F512-G512","v":0}]
["X",null,"X",".",".",null,null,0]
["X",null,"X",".",".",null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
[null,"Total Current Balance (L. T.)",null,null,null,{"$f":"SUM(F512:F526)","v":0}]
[null,"Total Principle Balance Due Within 12 Mo.",null,null,null,null,{"$f":"SUM(G512:G526)","v":0}]
[null,"Total Principle Balance Due Beyond 12 Mo.",null,null,null,null,null,{"$f":"SUM(H512:H526)","v":0}]
[null,"Total Accrued Interest on Long Term Loans Due in 12 Months",null,null,null,null,null,null,{"$f":"SUM(I512:I526)","v":0}]
[]
["Schedule T -- Taxes - (Real Estate, Income, Property,  S.S.)",null,null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"}]
[null,null,null,null,null,null,null,"Annual"]
[null,null,null,null,null,null,null,"Real","Accrued"]
[null,null,null,null,null,null,"Date","Estate","R.  E."]
["Unpaid Real Estate Taxes",null,null,null,null,null,"Due","Tax","Tax"]
["Land and Buildings"]
["Summer Taxes"]
["Winter Taxes"]
["X"]
["X"]
["X"]
["X"]
["Accrued Real Estate Taxes Due Within 12 Months",null,null,null,null,null,null,null,{"$f":"SUM(I537:I543)","v":0}]
[null,null,null,null,null,null,null,"Annual","Accrued"]
[null,null,null,null,null,null,"Date","Personal","Personal"]
["Unpaid Personal Property (in Michigan farm machinery is exempt)",null,null,null,null,null,"Due","Prop. Tax","Prop. Tax"]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["Accrued Personal Property Tax Due Within 12 Months",null,null,null,null,null,null,{"$f":"SUM(H548:H557)","v":0},{"$f":"SUM(I548:I557)","v":0}]
[null,null,null,null,null,null,null,null,"Accrued"]
[null,null,null,null,null,null,null,"Date","Payroll"]
["Unpaid Payroll Taxes",null,null,null,null,"As of :",{"$f":"$E$16","v":"2017-12-31"},"Due","Taxes"]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["Accrued Payroll Tax Due Within 12 Months",null,null,null,null,null,null,null,{"$f":"SUM(I562:I571)","v":0}]
[]
[]
[]
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{"sheet":"BalSheet","index":1,"n_rows":76,"n_cols":14,"rows_kept":76,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,null,null,null,"                Balance Sheet"]
["Name:",{"$f":"Schedules!E15","v":"Michigan Farmer"},null,null,null,"  Cost",null,"Date:",{"$f":"Schedules!E16","v":"2017-12-31"},null,null,null,"  Cost"]
[null,null,null,null,null,"or Book","Market",null,null,null,null,null,"or Book","Market"]
["Current Farm Assets",null,null,null,null,"  Value","Value","Current Farm Liabilities",null,null,null,null,"  Value","Value"]
["Cash, Checking, Savings, CD's (Sch. A)",null,null,null,null,{"$f":"Schedules!I27","v":0},{"$f":"Schedules!I27","v":0},"Farm Accounts Payable (Sch. O)",null,null,null,null,{"$f":"Schedules!G447","v":0},{"$f":"Schedules!G447","v":0}]
["Prepaid Expenses (Sch. B)",null,null,null,null,{"$f":"Schedules!G44","v":0},{"$f":"Schedules!I45","v":0},"Accrued Interest (Schedules O,P,Q,R,S)",null,null,null,null,{"$f":"Schedules!I449+Schedules!I460+Schedules!I482+Schedules!I506+Schedules!I530","v":0},{"$f":"Schedules!I449+Schedules!I460+Schedules!I482+Schedules!I506+Schedules!I530","v":0}]
["Growing Crops (Sch. C)",null,null,null,null,{"$f":"Schedules!I63","v":0},{"$f":"Schedules!I63","v":0},"Principle Due in 12 Months (Schedules R,S)",null,null,null,null,{"$f":"Schedules!G504+Schedules!G528","v":0},{"$f":"Schedules!G504+Schedules!G528","v":0}]
["Accounts Receivable (Sch. D)",null,null,null,null,{"$f":"Schedules!I76","v":0},{"$f":"Schedules!I76","v":0},"Liens and Judgments (Sch. P)",null,null,null,null,{"$f":"Schedules!H459","v":0},{"$f":"Schedules!H459","v":0}]
["Notes Receivable (Sch. D)",null,null,null,null,{"$f":"Schedules!I87","v":0},{"$f":"Schedules!I87","v":0},"Personal property taxes (Sch. T)",null,null,null,null,{"$f":"Schedules!I558","v":0},{"$f":"Schedules!I558","v":0}]
["Government Payments Receivable (Sch. D)",null,null,null,null,{"$f":"Schedules!I99","v":0},{"$f":"Schedules!I99","v":0},"Real estate Taxes (Sch. T)",null,null,null,null,{"$f":"Schedules!I544","v":0},{"$f":"Schedules!I544","v":0}]
[null,null,null,null,null,null,null,"Accrued Lease Payments (Land Only) (Sch. L)",null,null,null,null,{"$f":"Schedules!I373","v":0},{"$f":"Schedules!I373","v":0}]
["Securities Readily Marketable, Farm (Sch. F)",null,null,"`",null,{"$f":"Schedules!G116","v":0},{"$f":"Schedules!H116","v":0},"Accrued Payroll Tax Due Within 12 Months (Sch. T)",null,null,null,null,{"$f":"Schedules!I572","v":0},{"$f":"Schedules!I572","v":0}]
["Other",".",".",".",".",null,null,".",".",".",".","."]
["Crops Held For Sale or Feed",null,null,null,"Quant.",null,null,".",".",".",".","."]
["Crops For Sale & Feed (Sch. G)",null,null,null,null,{"$f":"Schedules!I137+Schedules!F150","v":0},{"$f":"Schedules!I137+Schedules!I151","v":0},".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,"Short Term Notes (NOT Ann. Oprtng or Cap. Assets)"]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
["Crops Under Gov. Loan",null,null,null,"Quant.",null,null,".",".",".",".","."]
["Crops Under Gov. Loan (Sch. H)",null,null,null,null,{"$f":"Schedules!I171","v":0},{"$f":"Schedules!I171","v":0},".",".",".",".","."]
[".",".",".",".",null,null,null,"Cur. Farm Notes Payable (Ann. Oprtng, CCC, C. A.)",null,null,null,null,"   Principle Balance"]
[".",".",".",".",null,null,null,"Current Note Principle Due in 12 Mo. (Sch. Q)",null,null,null,null,{"$f":"Schedules!G480","v":0},{"$f":"Schedules!G480","v":0}]
[".",".",".",".",null,null,null,"CCC Wheat Loans (Sch. H)",null,null,null,null,{"$f":"Schedules!H170","v":0},{"$f":"Schedules!H170","v":0}]
[".",".",".",".",null,null,null,".",".",".",".","."]
["Livestock Held for Sale",null,null,null,"Quant.",null,null,".",".",".",".","."]
["Value of Livestock Held for Sale (Sch. I)",null,null,null,null,{"$f":"Schedules!H206","v":0},{"$f":"Schedules!I190+Schedules!I207","v":0},".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,"Deferred Tax Liability on Current Assets",null,null,null,null,{"$f":"DefTax!H101","v":0},{"$f":"DefTax!H54","v":0}]
["Total Current Farm Assets",null,null,null,null,{"$f":"SUM(F8:F35)","v":0},{"$f":"SUM(G8:G35)","v":0},"Total Current Farm Liabilities",null,null,null,null,{"$f":"SUM(M8:M26)+SUM(M27:M35)","v":0},{"$f":"SUM(N8:N26)+SUM(N27:N35)","v":0}]
["Non Current Farm Assets",null,null,null,"Quant.",null,null,"Non Current Farm Liabilities"]
["Breeding Stock (Sch. J)",null,null,null,null,null,{"$f":"Schedules!I226+Schedules!I244","v":0},"Description"]
["  Cost or Base Val. (Sch. J)",null,null,{"$f":"Schedules!I226+Schedules!G243","v":0},".",null,null,"Prin. Due Beyond 12 Months From (Sch. R)",null,null,null,null,{"$f":"Schedules!H505","v":0},{"$f":"Schedules!H505","v":0}]
["  Less Accumulated Dep.",null,null,{"$f":"SUM(Schedules!F230:F242)","v":0},".",{"$f":"D39-D40","v":0},null,"Prin. Due Beyond 12 Months From (Sch. Q)",null,null,null,null,{"$f":"Schedules!H481","v":0},{"$f":"Schedules!H481","v":0}]
[".",".",".",".",null,null,null,"Prin. Due Beyond 12 Months From (Sch. O)",null,null,null,null,{"$f":"Schedules!H448","v":0},{"$f":"Schedules!H448","v":0}]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
["Farm Machinery & Equipment (Sch. K)",null,null,null,null,null,{"$f":"Schedules!I307","v":0},"Real Estate&Other Long Term Loans (Sch. S)",null,null,null,null,{"$f":"Schedules!H529","v":0},{"$f":"Schedules!H529","v":0}]
["  Cost or Basis (Sch. K)",null,null,{"$f":"Schedules!E303","v":0},null,null,null,".",".",".",".","."]
["  Less Accumulated Dep.",null,null,{"$f":"Schedules!G305","v":0},null,{"$f":"D46-D47","v":0},null,".",".",".",".","."]
["Farm Real Estate (Sch. L)",null,null,"Acres =",{"$f":"Schedules!D352","v":0},null,{"$f":"Schedules!I357","v":0},".",".",".",".","."]
["  Cost or Basis (Sch. L)",null,null,{"$f":"Schedules!E353","v":0},null,null,null,".",".",".",".","."]
["  Less Accumulated Dep.",null,null,{"$f":"Schedules!G355","v":0},null,{"$f":"D49-D50","v":0},null,"Total Non Current Farm Liabilities",null,null,null,null,{"$f":"SUM(M38:M49)","v":0},{"$f":"SUM(N38:N49)","v":0}]
[".",".",".",".",".",null,null,"Total Current and Non-Current Liabilities",null,null,null,null,{"$f":"+M36+M50","v":0},{"$f":"+N36+N50","v":0}]
[".",".",".",".",".",null,null,"Deferred Tax Liability on Non Current Assets",null,null,null,null,null,{"$f":"DefTax!H137","v":0}]
[".",".",".",".",".",null,null,"Total Farm Liabilities",null,null,null,null,{"$f":"SUM(M51:M52)","v":0},{"$f":"SUM(N51:N52)","v":0}]
[".",".",".",".",".",null,null,"Retained Earnings/Contributed Capital",null,null,null,null,{"$f":"$F$58-$M$53","v":0},{"$f":"$F$58-$M$53","v":0}]
[".",".",".",".","."]
["Securities Not Readily Marketable (Sch. M)",null,null,null,null,{"$f":"Schedules!G390","v":0},{"$f":"Schedules!H390","v":0},"Valuation Equity",null,null,null,null,null,{"$f":"G58-F58-N52","v":0}]
["Total NonCurrent Farm Assets",null,null,null,null,{"$f":"SUM(F37:F56)","v":0},{"$f":"SUM(G37:G56)","v":0},"Net Worth (Business Only)",null,null,null,null,{"$f":"F58-M53+M55","v":0},{"$f":"G58-N53","v":0}]
["Total Farm Assets",null,null,null,null,{"$f":"+F36+F57","v":0},{"$f":"+G36+G57","v":0},"Total Liabilities and Net Worth",null,null,null,null,{"$f":"M53+M57","v":0},{"$f":"N53+N57","v":0}]
[]
[]
["Nonfarm Assets",null,null,null,null,null,null,"Nonfarm Liabilities"]
["Non-Farm Assets from (Sch. N)",null,null,null,null,{"$f":"Schedules!H408","v":0},{"$f":"Schedules!I408","v":0},"Nonfarm Accounts Payable and Accrued Exp."]
["Cash Value of Life Ins. (Sch. N)",null,null,null,null,{"$f":"Schedules!I420","v":0},{"$f":"Schedules!I420","v":0},"Nonfarm Notes Payable"]
["Securities  Marketable and Non (Sch. F, M)",null,null,null,null,{"$f":"Schedules!G117+Schedules!G391","v":0},{"$f":"Schedules!H117+Schedules!H391","v":0},"Deferred Tax Liability on Nonfarm Assets"]
[".",".",".",".",".",null,null,"Total Nonfarm Liabilities",null,null,null,null,{"$f":"SUM(M62:M64)","v":0},{"$f":"SUM(N62:N64)","v":0}]
[".",".",".",".",".",null,null,"Total Liabilities (Farm & NonFarm)",null,null,null,null,{"$f":"SUM(M65,M50,M36)","v":0},{"$f":"SUM(N65,N50,N36,N52)","v":0}]
["Total Nonfarm Assets",null,null,null,null,{"$f":"SUM(F62:F66)","v":0},{"$f":"SUM(G62:G66)","v":0},"NET WORTH  (Equity) - Combined",null,null,null,null,{"$f":"F68-M66","v":0},{"$f":"G68-N66","v":0}]
["Total Assets(Farm &NonFarm)",null,null,null,null,{"$f":"F36+F57+F67","v":0},{"$f":"G36+G57+G67","v":0}," Total Liabilities and Net Worth (Combined)",null,null,null,null,{"$f":"M66+M67","v":0},{"$f":"N66+N67","v":0}]
[null,null,null,null,null,null,"Farm",null,"Total ",null,null,null,"Total"]
["Commonly Used Ratios For Financial Analysis:",null,null,null,null,null,"Current Ratio","Debt to Asset Ratio",null,null,null,null,"Debt to Equity Ratio"]
[null,null,null,null,null,"Cost Basis",{"$f":"F36/M36","v":{"$error":"#DIV/0!"}},null,{"$f":"M66/F68","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"M66/M67","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,"Market Value",{"$f":"G36/N36","v":{"$error":"#DIV/0!"}},null,{"$f":"N66/G68","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"N66/N67","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,null,null,null,"Working Capital"]
[null,null,null,null,null,"Cost Basis",{"$f":"F36-M36","v":0}]
[null,null,null,null,null,"Market Value",{"$f":"G36-N36","v":0}]

{"sheet":"DefTax","index":2,"n_rows":138,"n_cols":8,"rows_kept":138,"cut":false,"hidden":false,"merged":[]}
[]
[]
["NOTE - Cash Based Tax Payers will normally have zero basis in most assets other than the value they paid for land and the remaining unused basis in buildings, trees and equipment"]
[]
["Current and Non Current Deferred Tax Calculations   "]
[{"$f":"Schedules!E15","v":"Michigan Farmer"},null,null,null,null,null,{"$f":"Schedules!E16","v":43100}]
["Current Portion of Deferred Taxes @ Market Value"]
[null,null,null,null,null,"Market","Cost or Tax"]
["Current Assets",null,null,null,null,"Value","Basis"]
["Prepaid Expenses (Sch. B)",null,null,null,null,{"$f":"BalSheet!G9","v":0},0]
["Growing Crops (Sch. C)",null,null,null,null,{"$f":"BalSheet!G10","v":0},0]
["Accounts Receivable (Sch. D)",null,null,null,null,{"$f":"BalSheet!G11","v":0},0]
["Notes Receivable (Sch D)",null,null,null,null,{"$f":"BalSheet!G12","v":0},0]
["Government Payments Receivable (Sch D)",null,null,null,null,{"$f":"BalSheet!G13","v":0},0]
["PIK Certificates (Sch E)",null,null,null,null,{"$f":"BalSheet!G14","v":0},0]
["Securities Readily Marketable, Farm (Sch. F)",null,null,null,null,{"$f":"BalSheet!G15","v":0},0]
["Crops For Sale & Feed (Sch. G)",null,null,null,null,{"$f":"BalSheet!G18","v":0},{"$f":"Schedules!F150","v":0}]
["Crops Under Gov. Loan - Equity Only (Sch. H) ",null,null,null,null,{"$f":"Schedules!I171","v":0},0]
["Value of Lvstck Held for Sale (Sch I)",null,null,null,null,{"$f":"BalSheet!G31","v":0},{"$f":"Schedules!H206","v":0}]
["Futures or Options Account Equity  (Net Equity)",null,null,null,null,0,0]
["Other",null,null,null,null,0,0]
["Other",null,null,null,null,0,0]
[null,null,"Total Market Value",null,null,{"$f":"SUM(F10:F22)","v":0}]
[null,null,"Total Tax Basis Value",null,null,null,{"$f":"SUM(G10:G22)","v":0}]
["Excess of Market Value Over Tax Basis",null,null,null,null,null,null,{"$f":"F23-G24","v":0}]
[]
["Deductions (Liabilities that result in tax deductions when paid)"]
["Farm Accounts Payable (Sch. O)",null,null,null,null,{"$f":"BalSheet!N8","v":0}]
["Accrued Interest (Schedules O,P,Q,R,S)",null,null,null,null,{"$f":"BalSheet!N9","v":0}]
["Personal property taxes (Sch T)",null,null,null,null,{"$f":"BalSheet!N12","v":0}]
["Real estate Taxes (Sch T)",null,null,null,null,{"$f":"BalSheet!N13","v":0}]
["Accrued Lease Payments (Land Only) (Sch L)",null,null,null,null,{"$f":"BalSheet!N14","v":0}]
["CCC Wheat Loans",null,null,null,null,{"$f":"BalSheet!N28","v":0}]
["Employee Payroll Withholdings (Payroll Taxes)",null,null,null,null,0]
["Other Accrued Expenses",null,null,null,null,0]
["Other Accrued Expenses",null,null,null,null,0]
["Other Accrued Expenses",null,null,null,null,0]
[null,null,"Total Deductions",null,null,null,{"$f":"SUM(F28:F37)","v":0}]
[]
["Deferred Income Related to Current Assets & Liabilities",null,null,null,null,null,null,{"$f":"H25-G38","v":0}]
["Minus Net Operating Loss Carry Forward",null,null,null,null,null,null,0]
["Deferred Taxable Income Related to Current Assets & Liabilites",null,null,null,null,null,null,{"$f":"H40-H41","v":0}]
[]
[null,null,null,null,null,"Marginal","Estimated"]
[null,null,null,null,null,"Tax Rate","Tax"]
["Federal Marginal Income Tax Rate",null,null,null,null,0.28000000000000003,{"$f":"H42*F46","v":0}]
["State Marginal Income Tax Rate",null,null,null,null,4.5999999999999999E-2,{"$f":"H42*F47","v":0}]
["Local Marginal Income Tax Rate",null,null,null,null,0,{"$f":"H42*F48","v":0}]
["Self Employment Tax Rate (Limited by Max)"]
["    Old-age, Survivor, & Disability Portion of SE Tax Rate",null,null,null,null,0.124]
["    Medicare (Hospital Insurance) Portion",null,null,null,null,3.9E-2]
["Maximum Dollar Amount for Self Employment Tax",null,null,null,null,145000,{"$f":"IF(H42<=0,0,IF(H42>F52,F52*(F50+F51)+(H42-F52)*F51,H42*(F50+F51)))","v":0}]
[]
["Deferred Tax Estimate on Current Assets & Liabilities (Market)",null,null,null,null,null,null,{"$f":"SUM(G46:G52)","v":0}]
[]
[null,null,null,null,null,"Cost","Tax"]
["Current Assets",null,null,null,null,"Value","Basis"]
["Prepaid Expenses (Sch. B)",null,null,null,null,{"$f":"BalSheet!F9","v":0},0]
["Growing Crops (Sch. C)",null,null,null,null,{"$f":"BalSheet!G10","v":0},0]
["Accounts Receivable (Sch. D)",null,null,null,null,{"$f":"BalSheet!F11","v":0},0]
["Notes Receivable (Sch D)",null,null,null,null,{"$f":"BalSheet!F12","v":0},0]
["Government Payments Receivable (Sch D)",null,null,null,null,{"$f":"BalSheet!F13","v":0},0]
["Securities Readily Marketable, Farm (Sch. F)",null,null,null,null,{"$f":"BalSheet!F15","v":0},0]
["Crops For Sale & Feed (Sch. G)",null,null,null,null,{"$f":"BalSheet!F18","v":0},{"$f":"Schedules!F150","v":0}]
["Crops Under Gov. Loan (Sch. H)",null,null,null,null,{"$f":"BalSheet!G25","v":0},0]
["Value of  Lvstck Held for Sale (Sch I)",null,null,null,null,{"$f":"BalSheet!F31","v":0},{"$f":"Schedules!H206","v":0}]
["Other",null,null,null,null,0,0]
["Other",null,null,null,null,0,0]
["Other",null,null,null,null,0,0]
[null,null,"Total Cost/Book Value",null,null,{"$f":"SUM(F58:F69)","v":0}]
[null,null,"Total Tax Basis Value",null,null,null,{"$f":"SUM(G58:G69)","v":0}]
["Excess of Cost/Book Value Over Tax Basis",null,null,null,null,null,null,{"$f":"F70-H71","v":0}]
[]
["Deductions (Liabilities that result in tax deductions when paid)"]
["Farm Accounts Payable (Sch. O)",null,null,null,null,{"$f":"BalSheet!M8","v":0}]
["Accrued Interest (Schedules O,P,Q,R,S)",null,null,null,null,{"$f":"BalSheet!M9","v":0}]
["Personal property taxes (Sch T)",null,null,null,null,{"$f":"BalSheet!M12","v":0}]
["Real estate Taxes (Sch T)",null,null,null,null,{"$f":"BalSheet!M13","v":0}]
["Accrued Lease Payments (Land Only) (Sch L)",null,null,null,null,{"$f":"BalSheet!M14","v":0}]
["CCC Wheat Loans",null,null,null,null,{"$f":"BalSheet!M28","v":0}]
[{"$f":"Schedules!A426","v":"Comsumers Energy"},null,null,null,null,0]
[{"$f":"Schedules!A427","v":"Farm Bureau Coop"},null,null,null,null,0]
[{"$f":"Schedules!A428","v":"Purina"},null,null,null,null,0]
[{"$f":"Schedules!A429","v":"Andersons"},null,null,null,null,0]
[null,null,"Total Deductions",null,null,null,{"$f":"SUM(F75:F84)","v":0}]
[]
["Deferred Taxable Income Related to Current Assets & Liabilities",null,null,null,null,null,null,{"$f":"H72-G85","v":0}]
["Minus Net Operating Loss Carry Forward",null,null,null,null,null,null,0]
["Deferred Taxable Income Related to Current Assets & Liabilites",null,null,null,null,null,null,{"$f":"H87-H88","v":0}]
[]
[null,null,null,null,null,"Marginal","Estimated"]
[null,null,null,null,null,"Tax Rate","Tax"]
["Federal Estimated Income Tax Rate",null,null,null,null,{"$f":"F46","v":0.28000000000000003},{"$f":"H89*F93","v":0}]
["State Estimated Income Tax Rate",null,null,null,null,{"$f":"F47","v":4.5999999999999999E-2},{"$f":"H89*F94","v":0}]
["Local Estimated Income Tax Rate",null,null,null,null,{"$f":"F48","v":0},{"$f":"H89*F95","v":0}]
["Estimated Self Employment Tax Rate (Limited)"]
["    Old-age, Survivor, & Disability Portion of SE Tax Rate",null,null,null,null,{"$f":"F50","v":0.124}]
["    Medicare (Hospital Insurance) Portion",null,null,null,null,{"$f":"F51","v":3.9E-2}]
["Maximum Dollar Amount for Self Employment Tax",null,null,null,null,{"$f":"F52","v":145000},{"$f":"IF(H89<=0,0,IF(H89>F99,F99*(F97+F98)+(H89-F99)*F98,H89*(F97+F98)))","v":0}]
[]
["Deferred Tax Estimate on Current Assets & Liabilities (Cost)",null,null,null,null,null,null,{"$f":"SUM(G93:G99)","v":0}]
[]
[]
["Noncurrent Portion of Deferred Taxes"]
[null,null,null,null,null,null,"Cost"]
[null,null,null,null,null,"Market","or Tax"]
["Total Noncurrent Farm Assets",null,null,null,null,"Value","Basis"]
["Breeding Stock (Sch J)",null,null,null,null,{"$f":"BalSheet!G38","v":0},{"$f":"BalSheet!F40","v":0}]
["    Adjust Breeding Lvstk Cost Basis (FFSG)",null,null,null,null,null,{"$f":"-Schedules!I226","v":0}]
["Farm Machinery & Equipment (Sch K)",null,null,null,null,{"$f":"BalSheet!G45","v":0},{"$f":"BalSheet!F47","v":0}]
["Farm Real Estate (Sch L)",null,null,null,null,{"$f":"BalSheet!G48","v":0},{"$f":"BalSheet!F50","v":0}]
["Other Non-Current Assets",null,null,null,null,0,0]
["Other Non-Current Assets",null,null,null,null,0,0]
[null,"Total Market Value of Noncurrent Assets",null,null,null,{"$f":"SUM(F108:F113)","v":0}]
[null,"Total Cost or Book Value of Noncurrent Assets",null,null,null,null,{"$f":"SUM(G108:G113)","v":0}]
[]
["Excess of Market Value over Tax Basis on Noncurrent Assets",null,null,null,null,null,null,{"$f":"F114-G115","v":0}]
[]
["Deductions-Noncurrent-(Liabilities that result in tax deductions when paid)"]
["Other Noncurrent Deductions...",null,null,null,null,0]
["Other Noncurrent Deductions...",null,null,null,null,0]
["Other Noncurrent Deductions...",null,null,null,null,0]
["Other Noncurrent Deductions...",null,null,null,null,0]
["Other Noncurrent Deductions...",null,null,null,null,0]
[null,"Total Deductions for Noncurrent ",null,null,null,null,{"$f":"SUM(F120:F124)","v":0}]
[]
[]
["Deferred Income Related to Noncurrent Assets & Liabilities",null,null,null,null,null,null,{"$f":"H117-H125","v":0}]
["Minus Net Operating Loss Carry Forward ",null,null,null,"(Not Used In Current Section)",null,null,0]
["Deferred Taxable Income for Noncurrent Assets & Liabilities",null,null,null,null,null,null,{"$f":"H128-H129","v":0}]
[]
[null,null,null,null,null,"Marginal","Estimated"]
[null,null,null,null,null,"Tax Rate","Tax"]
["Federal Estimated Income Tax Rate",null,null,null,null,{"$f":"F93","v":0.28000000000000003},{"$f":"H130*F134","v":0}]
["State Estimated Income Tax Rate",null,null,null,null,{"$f":"F94","v":4.5999999999999999E-2},{"$f":"H130*F135","v":0}]
[]
["Total Deferred Tax Estimate Related to Noncurrent ",null,null,null,null,null,null,{"$f":"SUM(G134:G135)","v":0}]
["Assets and Liabilities"]